El Reial decret llei 20\/2012 del 13 de juliol sobre mesures per garantir l’estabilitat pressupost\u00e0ria i el foment de la competitivitat, deroga la redacci\u00f3 del Reial Decret 6\/2010, de manera que a partir de l’1 de setembre de 2012, i de manera indefinida, el tipus reduccido del 10% es continua aplicant a les execucions de “renovaci\u00f3 i reparaci\u00f3”.<\/p>\n
Els requisits que ha de complir per aplicar aquest tipus de gravamen s\u00f3n:<\/p>\n
Que el destinatari sigui persona f\u00edsica, no sigui empresari no professional i utilitzi aquests serveis per a \u00fas particular.<\/p>\n
Que el destinatari sigui una comunitat de propietaris<\/p>\n
Que la construcci\u00f3 o rehabilitaci\u00f3 de l’habitatge en q\u00fcesti\u00f3, hagi concl\u00f2s almenys 2 anys abans de l’inici d’aquestes \u00faltimes.<\/p>\n
Que la persona que realitzi les obres no aporti materials o, en el cas que els aporti, el cost no excedeixi del 40% de la base imposable de l’operaci\u00f3.<\/p>\n
Aix\u00ed doncs, a partir l’1 de gener de 2013, es continuar\u00e0 aplicant el tipus d’IVA redu\u00eft del 10% a les obres de “renovaci\u00f3 i reparaci\u00f3”<\/p>","protected":false},"excerpt":{"rendered":"
El Reial decret llei 20\/2012 del 13 de juliol sobre mesures per garantir l’estabilitat pressupost\u00e0ria <\/p>\n","protected":false},"author":2,"featured_media":1502,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","ngg_post_thumbnail":0,"_ayudawp_aiss_exclude":false,"footnotes":""},"categories":[1],"tags":[175,174],"class_list":{"0":"post-1511","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-general","8":"tag-ampliacion-iva-10","9":"tag-real-decreto-ley-202012-del-13-de-julio"},"_links":{"self":[{"href":"https:\/\/reformasbarcelona.info\/ca\/wp-json\/wp\/v2\/posts\/1511","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/reformasbarcelona.info\/ca\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/reformasbarcelona.info\/ca\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/reformasbarcelona.info\/ca\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/reformasbarcelona.info\/ca\/wp-json\/wp\/v2\/comments?post=1511"}],"version-history":[{"count":0,"href":"https:\/\/reformasbarcelona.info\/ca\/wp-json\/wp\/v2\/posts\/1511\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/reformasbarcelona.info\/ca\/wp-json\/wp\/v2\/media\/1502"}],"wp:attachment":[{"href":"https:\/\/reformasbarcelona.info\/ca\/wp-json\/wp\/v2\/media?parent=1511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/reformasbarcelona.info\/ca\/wp-json\/wp\/v2\/categories?post=1511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/reformasbarcelona.info\/ca\/wp-json\/wp\/v2\/tags?post=1511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}